Allowance Description
A dirty work allowance of $0.78 per hour is payable to an employee doing work that a foreperson and the employee agree is of an unusually dirty or offensive nature. A minimum payment of $2.93 per day or shift applies to dirty work,provided that this amount will not be paid in respect of a specific job when other higher special rates are payable for that job on the same day or shift,and those higher rates exceed $2.77 on the particular day or shift.
What to pay
$0.78 per hour, with a minimum payment on any day or shift of $2.93
Notes
This allowance is based on a working condition or a disability as part of working a shift.
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47